Return Filing Deadline: GSTR-3B returns must be filed electronically each month with payment via electronic cash or credit ledgers. Specifies that FORM GSTR-3B for each month from July, 2018 to March, 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month. Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the last date for furnishing the return. The specification is issued under statutory powers and is deemed effective from 10th August, 2018.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return Filing Deadline: GSTR-3B returns must be filed electronically each month with payment via electronic cash or credit ledgers.
Specifies that FORM GSTR-3B for each month from July, 2018 to March, 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month. Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the last date for furnishing the return. The specification is issued under statutory powers and is deemed effective from 10th August, 2018.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.